Mere Removal of MRP Stickers not amounts to Manufacture to impose excise duty

CCE & GST Vs M/s Amar Lal Bhawani (CESTAT Delhi)

Admittedly, the provisions of Section 2(f)(iii) provides deemed manufacture definition only when the goods are labelled or relabelled or MRP is altered, which itself establishes the fact of a fixation of MRP on the goods. In the absence of any allegation of fixation or alteration of MRP, the reasoning adopted by Commissioner (Appeals) cannot be faulted upon.

FULL TEXT OF THE CESTAT JUDGMENT

All the three appeals filed

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